CPE Catalog & Events

Build a solid foundation. This self-study online course is part of the U.S. International Tax Certificate, a comprehensive learning program geared to help global finance and accounting professionals navigate the highly complex world of international taxation. This course can be purchased individually or as part of the U.S.International Tax: Inbound and Outbound Transactions bundle. You must purchase the bundle to earn the digital badge. The CPE self-study course focuses on the Dual Consolidated Loss (DCL) rules. It then covers various foreign currency rules and regimes under U.S. tax law. Finally, there is a detailed session on U.S. Federal income tax compliance regarding outbound compliance.

Effect of changes in foreign exchange rates Learn to identify the appropriate currency in which to present the financial statements and how an entity accounts for transactions that arise in a currency other than its own. Acquire new skills to demonstrate your proficiency Foreign currency transactions Financial statement presentation Translating foreign operations from functional currency to presentation currency Gain practical experience Use genuine examples that are designed to give you real-world knowledge on how to handle exchange rate differences to translate financial statements from its functional currency to the presentation currency. This is a standalone course but if you're interested in more of this type of learning while earning a designation, explore the CGMAr Finance Leadership Program.

" In this seminar, we present an overview of the most effective asset protection trusts and LLCs, available both in the U.S. and abroad. Discussion will include the pros and cons of domestic vs. offshore planning and how to avoid U.S. tax. The Inflation Reduction Act is also discussed. The Foreign and Domestic Trusts and LLCs: Structuring and Tax Avoidance Strategies course is designed for CPAs, Attorneys, and other Financial Professionals who desire a basic understanding of effective asset protection strategies using LLCs and trusts in both the U.S. and abroad. Other topics discussed include: expatriation, pre-immigration, compliance issues, and the Inflation Reduction Act." " Basic Understanding of U.S. Taxation, LLCs, Trusts; General Concept of Asset Protection Integrated Asset Protection: Using LLCs, Trusts, Exempt Assets, and Titling Trusts: Domestic and International The Taxation of Trusts: Domestic and International Tax Expatriation of People and Assets Pre-Immigration Planning Inflation Reduction Act (IRA)"

This CPE course can be purchased individually or as part of the Core Forensic Accounting Certificate. Experts usually abound in a court room setting, from lawyers to the testifying experts. Through narration by an industry subject matter expert and application exercises, this CPE course will help you to identify and apply the characteristics and key factors related to effective deposition testimony, trial techniques, and testifying expert roles.

This CPE course can be purchased individually or as part of the Core Forensic Accounting Certificate. Narrated by an industry subject matter expert, this CPE course describes the nuances in accepting and planning a forensic accounting engagement which presents different risks than a typical consulting or audit engagement. This CPE course includes two courses (part 1 and 2). Each course identifies and analyzes factors relating to forensic engagement acceptance, planning for staffing and gathering information to execute a successful engagement. This course features application exercises that cover topics such as accepting a forensic case, conflict of interest and staffing. LEARNING OBJECTIVES This course will prepare you to do the following: Module 1: Recall and apply the appropriate preliminary procedures and considerations related to engagement acceptance Assess factors related to case acceptance Identify and analyze potential conflicts of interest Identify and apply the steps to formalize the client engagement letter or agreement, including verification of the client's understanding of scope Module 2: Apply considerations for selecting the appropriate staff for an engagement based on engagement characteristics. Identify key points related to appropriate supervision and assess whether adequate supervision exists based on situational examples. Determine the steps in effective engagement planning to control budgets. Identify what types of information may be more responsive than others and how to prioritize those sources.

This CPE course can be purchased individually or as part of the Core Forensic Accounting Certificate. As a forensic accountant who writes forensic engagement reports, not only do you need up-to-date training on how to write the most effective reports possible, you need to know how to plan and prepare these specialized reports. Through application exercises and narration by an industry subject matter expert, this CPE course reviews topics such as forensic engagement report elements and offers tips on effective report writing. This course also identifies and applies Federal Rules of Evidence 702 and 703, Federal Rule of Civil Procedure 26, and Federal Rule of Criminal Procedure 16. Enhanced On-Demand Format This enhanced on-demand format offers meaningful and relevant content in the form of tables, charts, and discussion points on slides. An instructor who is an expert on the topical area breaks down complex topics, offers best practices, provides clarity, and shares insights that help the learner achieve the learning objectives for the course.

This video-based CPE course is included in Not-for-Profit Certificate II. It can be purchased individually or as a part of the Not-for-Profit Certificate II - Tax Compliance track. Form 990 is the chief compliance tool used by the IRS to monitor compliance of tax-exempt, not-for-profit (NFP) entities. As a public document, it is also subject to scrutiny by regulators, media, and the general public, including potential donors. Needless to say, accurate reporting on Form 990 is critical to your success. In this CPE course, you will learn how to prepare Form 990 as you consider real-world examples and apply that knowledge through interactive e-learning exercises. Also discussed are practice tips, common errors, and potential red flags that could lead to an IRS audit.

This video-based CPE course is included in Not-for-Profit Certificate II. It can be purchased individually or as a part of the Not-for-Profit Certificate II - Tax Compliance track. The IRS Form 990 is made up of the core form and sixteen schedules that, taken together, are used by the IRS to monitor compliance with federal income tax law applicable to tax-exempt, not-for-profit organizations. Some of the most heavily scrutinized sections of the Form 990 include the information in the required schedules; for example, the composition of the entity's board of directors, its compensation practices, transactions with insiders, and disclosure of organizational policies and governance practices. In this CPE course, you will take a closer look at the required schedules of the IRS Form 990. You will consider real-world examples and apply what you learned through interactive e-learning exercises. Also discussed are potential red flags to avoid.

Learn the ins and outs of Form 990 Enhance your understanding of basic tax information and not-for-profit entity issues needed to prepare the current Form 990. Look closely at the numerous tax reporting demands Form 990 imposes, including how to respond to its inquiries. Learn how to complete Form 990s properly and advise exempt clients on the form's complexities and demands. This course provides 7.5 hours of credit in the tax field of study.

Save when you buy the complete Tax Staff Essentials, Level 3 online bundle. Learn the ins and outs of Form 990 Enhance your understanding of basic tax information and not-for-profit entity issues needed to prepare the current Form 990. Look closely at the numerous tax reporting demands Form 990 imposes, including how to respond to its inquiries. Learn how to complete Form 990s properly and advise exempt clients on the form's complexities and demands. This course provides 10 hours of credit in the Tax field of study.

This course discusses forensic accounting and fraud investigations. Gary mentions that his firm, Fisk and Company, primarily focuses on forensic accounting and valuation. He explains that forensic accounting involves investigating people and money and educating the court on the numbers. Gary also provides insights from a survey on fraud, including the types of fraud, red flags, and recovery of losses. He highlights the importance of analyzing data and using technology, such as artificial intelligence, to detect fraud. Gary concludes by emphasizing the role of CPAs as trusted advisors in proactively identifyng and addressing fraud risks for their clients.

AICPA's Fundamentals of Forensic Accounting Certificate Program This course is part of the Fundamentals of Forensic Accounting Certificate Program - a comprehensive, integrated curriculum - covering AICPA's entire Body of Knowledge in this topic area. The program will provide you with the training, knowledge, and practical guidance needed for a solid understanding of financial forensics. Credit for individual courses purchased can be applied to the full program when you enroll within one year of the original purchase date. This course describes the techniques typically employed to prevent, detect and investigate fraud within the organization. Topics include the impact of fraud on business and society, common profiles of fraud perpetrators, types of fraud schemes, fraud triangle, risk issues, corporate governance, and fraud risk assessment and process controls. The relevant components and steps of a prepared report are explained as well as the implementation of a remediation process and related plan of action. Discounts FVS Section Members Save an Additional 20%! When you log into this website with your AICPA member user account, the section discount will be automatically applied during checkout. Please contact the AICPA Service Center at 888-777-7077 or service@aicpa.org if you have any questions or encounter any issues.

This CPE course can be purchased individually or as part of the Specialized Forensic Accounting Certificate. Forensic accountants must know the governance risks related to fraud and the various types of fraud that may be investigated. Fraud can have a tremendous impact on an organization's economic situation. Through narration by an industry subject matter expert and practical scenario exercises, this two-module CPE course describes anti-fraud controls and how companies should implement these controls to assist in deterring and preventing fraud. Enhanced On-Demand Format This enhanced on-demand format offers meaningful and relevant content in the form of tables, charts, and discussion points on slides. An instructor who is an expert on the topical area breaks down complex topics, offers best practices, provides clarity, and shares insights that help the learner achieve the learning objectives for the course. LEARNING OBJECTIVES Part 1 Compare common governance risks for fraud. Analyze the risks associated with fraud and its economic impact on an organization. Identify considerations related to and use techniques typically employed to prevent fraud. Part 2 Identify considerations related to and use techniques typically employed to detect fraud. Identify considerations related to and use techniques typically employed to investigate fraud. Determine when it is appropriate to report fraud and to whom to report it. Recall and apply key concepts related to an appropriate remediation process and its associated plan of action.

Fraud Trends - Applying Real-life Lessons to Small- and Mid-Size Entities will focus on real-life and practical examples of fraud in smaller- and mid-size environments, including nonprofits. Fraud involves an intentional act to deceive, which may result in material misstatement in the financial statements due to fraudulent financial reporting or misappropriation of assets. Management's responsibility is to design, implement, maintain and monitor a system of internal control to prevent, or detect and correct, fraud.

" This course discusses the importance of engagement letters in the accounting profession. It covers topics such as the purpose and benefits of engagement letters, key elements to include in an engagement letter, and how to document scope creep. It also provides tips on implementing and increasing the usage of engagement letters in a firm. The course emphasizes the need for clear communication with clients and understanding the implications of engagement letter changes. It also provides resources and sample engagement letters for reference."

" For the past thirty years the Government Finance Officers Association (GFOA) has devoted considerable?time and other?resources to developing a comprehensive set of?Best Practices?for all of the major aspects of state and local government finance. This session will focus on those GFOA Best Practices of special interest to accounting, auditing, financial reporting, and budgeting professionals. The GFOA Best Practices course is designed for accounting and auditing professionals who provide services to state or local governments."

Many leaders in finance and accounting organizations describe their passage from technical expert to financial leadership positions as a modern-day version of trial by ordeal. It's sink or swim. The good news -there is a better way. Leaders development through a set of clearly defined stages that require different ways of thinking, different perspectives, and new skills. This workshop lays out the roadmap for professional development that applies to every CPA and finance and accounting professional that wants to advance their career and create a favorable impact on the organization. Note: This is available in a 2-hour on-demand format

Get a solid understanding of financial forensics The Fundamentals of Forensic Accounting Certificate Program covers those areas representative of the AICPA's Body of Knowledge in the financial forensics area. This certificate program is tailored to provide an introduction to financial forensics and help you become familiar with the forensic accountant's professional responsibility. It provides a foundational knowledge of: The legal system How to plan and prepare a forensic engagement Gathering information Discovery Reporting Providing expert testimony This online CPE self-study certificate program consists of 19 required modules that utilize interactive scenario-based learning, including audio and video animation, to guide you through the concepts. As of March 25, 2019, those who successfully complete all the courses in the curriculum will receive a digital badge to be proudly displayed anywhere on the web-a personal blog, a social network like LinkedIn, Facebook, Twitter or Mozilla Open Badges, a biographical page on a company website, or an online resume. For more information digital badges, visit Digital Badges. Courses Include AICPA Guidance for the Forensic Engagement Understanding the Forensic Accountant Role Understanding the Basic Structure of the Legal System Managing the Forensic Engagement Identifying and Obtaining Evidence Conducting Effective Interviews Common Investigative Techniques Deposition and Testimony Reporting Requirements & Preparing Sustainable Reports Bankruptcy, Insolvency and Reorganization Leveraging Technology in Forensic Engagements Economic Damages in Business Economic Damages for Individuals: A CPA's Role Economic Damages for Individuals: Case Studies and Analysis Calculating Intellectual Property Infringement Damages Family Law Engagements Fraud Prevention, Detection, and Response Financial Statement Fraud and Asset Misappropriation Valuations in Litigation Matters

All about governmental accounting Learn the fundamentals Understand the purpose of governmental accounting -analyzing, recording, summarizing, reporting, and interpreting the financial transactions of governments - and how it differs from accounting for the for-profit sector. Accountability Learn how governments use budgets to show that they spent resources only for purposes approved by our elected officials. Learn how governments use fund financial reports to report assets they hold that belong to others. Details Learn details about the construction and content of financial reports for governments of various sizes and level of services provided. Understand how proprietary funds are used to account for a government's business-type activities. Understand the relationship among the government environment and GAAP; budgeting; and measurement focus and basis of accounting. Application See how the tenets are applied using real-life examples of a comprehensive annual financial report, financial statements, and updates of recent Governmental Accounting Standards Board standards.